PSI5.3.9 - Contributions by Employers: Special Contributions - Cessation of Trading - Other Employers

(This archived guidance relates to HMRC discretionary practice before the 6th April 2006. For current guidance on Registered Pension Schemes see the Registered Pension Schemes Manual)

The options in PSI5.3.8similarly apply where a proprietor gives up his or her business, or the composition of a partnership changes (and the old and new partners have not elected to be assessed on a continuing basis - see PSI5.3.10). But there can be practical difficulties in partnership cases where there have been other partnership changes during the original period of spread. Refer such a case to the Divisional Manager to consider whether to consult Business Profits Division 3(Technical) (Partnerships) before writing to the practitioner.

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